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2022 (5) TMI 10 - AT - Service TaxRejection of refund claim - non-supply of documentary evidence by which can be establish that the said amount is not utilised for discharging any other tax liability, and the said amount was lying in excess - revenue deposit - applicability of time limitation - HELD THAT:- The appellant had deposited the said amount of Rs. 2,00,000/- on 02.08.2019 during the course of audit and the said amount has been recognised in the audit report, although, it was deposited under the new registration number. Further, it is evident that the said amount has not been adjusted at the adjudication stage nor at the stage of settlement under the SVLDR scheme - Thus, under the facts and circumstances, the said amount is lying with the Department by way of revenue deposit. For such amount of Revenue deposit, there is no question of any limitation as provided under Section 11B of the Act and the appellant is entitled to refund of the said amount. The Adjudicating Authority is directed to grant refund of Rs.2,00,000/- with interest under Section 11BB as per rule - Appeal allowed - decided in favor of appellant.
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